With the enactment of ʻthe Basic Law on National Heritageʼ in Korea, The ʻCultural Property Protection Actʼ will be renamed ʻthe Act on the Preservation and Utilization of Cultural Heritageʼ(acronym: the Cultural Heritage Act) from May 17, 2024. The Cultural Heritage Act shall serve as the basic law related to the cultural heritage legislation. The Cultural Heritage Act includes such as contents; the establishment and promotion of the protection of cultural heritage as defined in the Basic Law on National Heritage, the creation of a foundation for cultural heritage protection, and the nationally designated cultural heritage, general movable cultural heritage, and municipal-designated cultural heritage. In the Basic Law on National Heritage, cultural heritage refers only to tangible cultural heritage and intangible cultural heritage is separately classified as intangible cultural heritage. But both tangible and intangible cultural heritage should be considered as the subject of the cultural heritage legislation. Korea had a representative comprehensive cultural property protection legal system in the past, but government recently divided the Intangible Cultural Property Act, the Buried Cultural Property Act, and the Cultural Property Repair Act from the previous Cultural Property Protection Act. Furthermore, Matters related to the preservation and management of natural monuments and scenic spots will be stipulated in newly enacted the “Act on the Preservation and Utilization of Natural Heritage” (acronym: Natural Heritage Act). Although the laws was divided from previous Cultural Property Protection Act, the jurisdiction of the Cultural Heritage Administration remains the same. In order for an effective cultural heritage policy to be activated under the changed legal environment, it is necessary to analyze and examine international agreements related to the globalization of cultural heritage and related legal systems of major countries. And these analysis and examination will be contributed to make legislative and policy improvements to the issues that have been problematic domestically. In this regard, this paper aims to draw implications by examining the German cultural heritage legal system which the federal and state cooperate while maintaining a dual system. In Germany, the protection and management of domestic cultural heritage is protected by the State(Land) in the form of monument protection laws, and the federal government operates the cultural property protection law, which aims to prevent cultural property from being lost by controlling the export, import, and distribution of cultural property. I think it will be a great reference for improving legislation for the globalization of cultural heritage in Korea. In particular, the regulations related to the return of cultural properties illegally leaked abroad and the international exchange of cultural properties are worth referring to. Germany's Cultural Property Protection Act as a federal law has detailed regulations that control the export, import, and distribution of cultural properties, so I think it will be a great reference for improving legislation to globalize Korea's cultural heritage. In particular, regulations related to the return of illegally leaked cultural properties overseas, the guarantee of return of international loans, and the international exchange of cultural properties are worth referencing in Korea's legislative improvement.